Polynomial near-rings in k indeterminates

Polynomial near-rings in k-commuting indeterminates are our object of study. We illustrate out work for k = 2, that is, N[x, y] as an extension to N[x], while the case for arbitrarily k follows easily. Our approach is different from the recursive definition N[x][y]. However, it can be shown that N[x, y] is isomorphic to N[x][y]. Several important tools such as the degree, the least degree, et cetera are defined with respect to N[x, y]. We also clarify some notations involved in defining polynomial near-rings.